FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS

Abstract

Largest source revenue of this country is from taxes. Taxes are used to pay for public services and national development. Extentification and intensification of business taxes is the way and the action that has been taken by the government in order to increase tax revenue. The purpose of this study was to test empirically the effect of the tax  paying consciousness, knowledge and understanding of tax laws, the tax system perception effectiveness, quality of service to the taxpayer of the willingness to pay taxes. The population in this study is the personal tax payers who perform independent activities listed in STO Padang. The sampling technique was convenience sampling and the number of samples obtained by 73 samples. Data analysis technique used is multiple linear regression technique.

          The results showed that taxpayers awareness, knowledge and understanding of tax laws and the perception of the effectiveness of the tax system have significant effect on willingness to taxpayers. While quality of service to the taxpayer does not effect to willingness to taxpayers.

Keywords :  Awareness of tax, tax knowledge, perception of the effectiveness of the tax system, quality of service, willingness to taxpayers